Wenger, Mitchell R.; Thomas, Manoj A.; Babb, Jeffry Stephen - In: International Journal of Electronic Finance 7 (2013) 1, pp. 15-32
As a mechanism for the exchange, transmission, and reporting of accounting and financial data, eXtensible Business Reporting Language (XBRL) makes great strides toward standardisation. However, given the global nature of contemporary financial markets, XBRL reporting must transcend or...